From an open and pluralistic perspective, this issue brings together research that examines contemporary phenomena from various disciplinary fields. The aim is to highlight studies that engage with current social transformations, scientific advances, professional practices, and institutional challenges. Each contribution offers a unique perspective, yet one connected to the need to interpret reality through integrative approaches. In this way, it promotes a deeper understanding of current issues, strengthening academic exchange and the generation of knowledge with scientific, social, and practical value.

Published: 2024-04-02

Gamification and school motivation strategies for meaningful learning among secondary school students

DOI: https://doi.org/10.55813/gaea/revistacec/v1/n2/12
Roberto Oltramonti, Jorge Luis Puyol-Cortez, Silvia Elena Sánchez-Simbaña (Author)

1-17

The use of virtual platforms and their impact on learner autonomy in higher education

DOI: https://doi.org/10.55813/gaea/revistacec/v1/n2/13
Jhonny Antonio Concha-Ramírez, Rosa Gabriela Camero-Berrones, Cristopher David Herrera-Navas (Author)

18-33

Financial risk management and corporate sustainability in small and medium-sized enterprises

DOI: https://doi.org/10.55813/gaea/revistacec/v1/n2/14
Maybelline Jaqueline Herrera-Sánchez, César Iván Casanova-Villalba, Yoshida Beatriz Gonzales-Ticona, Luis Alberto Casanova-Villalba (Author)

34-50

Internal auditing and financial fraud prevention in organizations in the agro-industrial sector

DOI: https://doi.org/10.55813/gaea/revistacec/v1/n2/15
Jorge Hernan Almeida-Blacio, Patricio Javier López-Pérez, Ivar Rodrigo Farfán-Muñoz, Joshelyn Germania Chamorro-Quiñónez (Author)

51-68

Tax Culture and Tax Compliance Among Small Business Taxpayers

DOI: https://doi.org/10.55813/gaea/revistacec/v1/n2/16
Esther Angélica Proaño-González, Mirna Carolina Bedoya-Flores, Lined Karine Paladines-Torres (Author)

69-86